American Cyanamid Co. v. Huddleston

OPINION

TODD, Presiding Judge, Middle Section.

Plaintiff has appealed from the non-jury dismissal of its suit for refund of sales/use tax assessed and paid upon the free distribution of prescription drugs to physicians.

Plaintiff presents the issues for review in the following form:

A Whether the trial court erred when it determined that prescription drugs provided as samples are not exempt from the Tennessee Sales and Use Tax pursuant to Tenn.Code Ann. § 67-6-320.

B. Whether the trial court erred when it determined the Tennessee Department of Revenue possessed statutory authority to impose a use…